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T2L and T2LF documents to be presented electronically as of 1 March 2024

Publication date 18.4.2023 10.00 | Published in English on 2.5.2023 at 8.37
Press release

As of 1 March 2024, the Union status of goods of a value exceeding 15 000 euros must be declared with an electronic declaration in the new EU Proof of Union Status system (POUS). The MRN of a declaration submitted to the Customs e-service must be presented electronically upon arrival of goods.

EU-wide change in two stages

The change concerns all of the EU. In Finland, electronic declarations can only be submitted to the EU transaction service, which means that message cannot be used. Some EU member states have also decided on various other means of electronic declaration. 

At the first stage of the renewal, it will no longer be possible to confirm T2L and T2LF documents at customs offices. This change takes effect on 1 March 2024. Authorised issuers must declare the Union status of goods electronically, and it will no longer be possible for them to prove Union status with a self-confirmed T2L or T2LF document, or with a corresponding trade invoice or transport document. Customs will re-assess the current ACP authorisations of authorised issuers on its own initiative.

If an authorised issuer uses a list of goods for establishing Union status, they can continue using the list according to the current procedure until 15 August 2025.

Proving the Union status of arriving goods

An electronically submitted Union status declaration must always be discharged electronically. The MRN given to the declaration is to be presented electronically to Customs at the arrival location. In Finland, this is done by submitting a presentation notification (FI332) in the Customs Clearance Service or in message format. Other EU member states may have different procedures, and they can for example accept presentations through the EU Proof of Union Status system (POUS). 

After 1 March 2024, Union status can only be declared with a temporary storage declaration (TSD) only when Union status is indicated with a list of goods from an authorised issuer, or with valid T2L or T2LF documents, or with a corresponding document issued before 1 March 2024. 

Do you want to make a difference? Join us in testing the POUS system

The Commission asks operators to test the new service. If you are interested in testing and providing feedback, please contact us: UCC(at) 

More information: UCC(at) 

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